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What is t h e f?
The Report of Foreign Bank and Financial Accounts (FBAR), known as Form 114, is a form required by the U.S. Department of the Treasury for U.S. persons to report foreign financial accounts.
Who is required to file t h e f?
Any U.S. person, including individuals and entities, who has a financial interest in or signature authority over foreign financial accounts exceeding $10,000 in aggregate at any time during the calendar year must file the FBAR.
How to fill out t h e f?
The FBAR can be filled out online through the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing System. Required information includes personal details, account information, and details of the foreign financial institutions.
What is the purpose of t h e f?
The purpose of the FBAR is to discourage tax evasion by requiring U.S. persons to declare foreign financial accounts and ensure that the IRS can monitor compliance with tax obligations.
What information must be reported on t h e f?
The FBAR requires reporting personal details, account numbers, names of financial institutions, types of accounts, and the maximum value of each account during the reporting year.
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